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What is okved? What is OKVED, why is it needed, what does it affect and how to choose the right activity code Does the number of OKVED codes affect taxes

Aspiring entrepreneurs are faced with a lot of concepts that are new to them, in which it is quite easy to get lost. For example, not everyone knows what OKVED is, why it is needed (and whether everyone does). When to contact him? Is it necessary?

And some in the future have to find out, when deciding to do new activities. Such a step should also be displayed in the relevant documents.

In a word, there are enough questions. And I will help you deal with them.

What does OKVED mean?

To begin with: what is it all about? In general, decoding will help to understand what OKVED is. So, the abbreviation itself means the all-Russian classifier of species economic activity. That is, we are talking about a set of codes. Each direction has its own. Individuals are assigned to such activities as:

  • healthcare;
  • animal husbandry;
  • social work;
  • the creation of machines;
  • fish breeding and fishing;
  • construction of houses;
  • others.

In fact, there are a lot of them, and major industries further divided into subspecies. In addition, the number of codes increases over time as new activities emerge.

Why OKVED is needed and what it affects

So, in general, what OKVED means, we figured it out. But why is it needed at all? This classifier helps the state to collect statistical information about entrepreneurs through Rosstat. Therefore, binding the company's activities to a specific code during registration (the company can choose one or more) is mandatory. It is on the basis of these data that it becomes clear whether the organization needs to obtain a license, whether there is any specificity in terms of paying taxes or not.

In practice, many businessmen are beginning to better understand why OKVED is needed when they take out loans. The fact is that financial institutions require the corresponding code. And on the basis of the officially chosen area of ​​activity, profile checks are carried out from the relevant departments.

If you find it difficult to understand or explain in simple words what it is - OKVED, you can draw an analogy with programming. In the relevant field, in order for the machine to recognize the command, it is sometimes necessary to enter a code. If we compare the government system with a PC, then we can say that an entrepreneur registers himself in this system, shows in ways that are understandable to her, what he is doing or is going to do.

The state OKVED is necessary in order to collect data. How many companies in a particular area work in such and such a direction? Is there a threat of creating a monopoly? How to carry out inspections and plan economic activities by regions? Understanding what you need OKVED codes, it is worth looking at the situation not only from the side of the entrepreneur, but also from the position of the state.

But in general, their receipt is mandatory, because otherwise the company simply will not be able to conduct full-fledged activities. That is, she will not be able to open a bank account, interact normally with counterparties, and so on.

Where to get OKVED

After we figured out what OKVED affects, you need to understand where you can get it. And is it necessary to do it yourself? After all, young entrepreneurs often do not have enough time for anything. So there are several options:

    It is quite realistic to contact the nearest branch of the State Statistics Service. In it you can find out why OKVED IP is needed, ask other questions that interest you and submit documents. By the way, ordinary copies are accepted there, you do not need to register anything with a notary. And it makes the process much easier. From the data, it is usually sufficient to provide an IIN, a passport, a certificate of registration, an extract from the USRIP.

    If you don’t know what the OKEVD of an organization is and where to get it, no one bothers to turn to the same place. The scheme will be approximately the same, that is, you will also need to bring a package of documents.

    You can go to your tax office. In general, they are not required to deal with such issues. But if you are confused about what to indicate in OKVED, what data to enter, and you still need to contact the territorial branch of the Federal Tax Service of the Russian Federation for various reasons, then no one bothers to contact the tax office.

    Register the code through the website of the State Statistics Service. This service has become available recently, so there may be some problems when trying to use it. For example, there is a risk that you will not find your region. Nevertheless, for individual entrepreneurs, this method turned out to be the easiest.

    Use the services of intermediaries. There are organizations that are ready, for a certain fee, to explain in detail what OKVED is for legal entities, for example, how to choose it, what to do with it next. They can also order turnkey company registration.

Pay attention to the fact that the classifier is developing, changes are accumulating. On this moment the second version is valid. Naturally, the question arises: OKVED and OKVED-2 - what is the difference? In codes. IN new edition there are many more of them, many subclasses have appeared, the principles of division are different.

If you drew up documents according to the old version of OKVED, then you do not need to switch to a new one: the state authorities will deal with this themselves. And if you are registering now, then you should take the code from OKVED-2 (it can be downloaded on the website of the relevant ministry).

It is not necessary to delve deeply into the device of the classifier in order to be able to use it. It is enough to understand what it is and how to choose the right code. However, even if you get confused with something specific, government agencies will help you in most cases.

Before you start doing business, you must select OKVED. With the code, you can get a license to work. There are quite a number of them, but it is not difficult to navigate them.

What is OKVED

The All-Russian classifier of types of economic activity was developed by the Ministry economic development and is included in the system of national standardization Russian Federation. The OKVED groupings with five- and six-digit codes reflect the features Russian economy and thus greatly facilitates the detailing various kinds activities.

Most entrepreneurs or business leaders get scared just at the mere mention of these codes, but you don’t need to be afraid of them - in a few days you will be able to thoroughly understand all the intricacies and understand why they are needed and how they work. The most important thing is to choose the right OKVED codes and register them.

Speaking in a completely understandable language, then OKVED are codes that indicate the type of activity, the scope of production or the provision of certain services to the population. According to them, tax officials determine the tax rate. Depending on the industry and type of activity, the codes are divided into groups and subgroups.

OKVED classifier - what is it for?

What is the OKVED code classifier for, and is it possible to do without it? This question interests many. These codes help organize your activities, and at the same time they are quite effective in work. The classifier is needed in order to make it easier for you to navigate the paperwork during registration.

OKVED is included in unified system classification and coding of technical and economic information of the Russian Federation.

List of existing sections:

A. Agriculture and forestry, hunting.

B. Fish farming, fishing.

C. Mining.

D.Manufacturing industries.

E. Production and distribution of water, gas and electricity.

F. Construction.

G. Trade, repair of automobiles and various household appliances.

N. Restaurant and hotel business.

I. Transport and communication.

J. Activities related to finance.

K. Real estate transactions.

L. Public administration and ensuring military security.

M. Activities in the field of education.

N. Provision social services and health work.

A. Community and social personal services.

R. Work in the field of providing housekeeping services.

Q. Activities of extraterritorial organizations.

Without these codes government bodies it would be much more difficult to determine the size of the tax rate, to collect and analyze information on statistics for each species taken separately entrepreneurial activity. With the help of codes, it is easier to classify and encrypt any type of work, to develop regulatory and legal acts, with the help of which there is a regulation of any economic activity.

Decoding of OKVED codes

In the code book great amount, and in order to make them easier to use, they are all classified. There are 17 sections, which are divided into subsections, which provide complete information on decoding codes for certain types of work. Here is what it is structure of the OKVED activity code:

  1. XX is class.
  2. XX.X - subclass.
  3. XX.XX - group.
  4. XX.XX.X - subgroup.
  5. XX.XX.XX - view.

Numbers separated by dots indicate classes and subclasses. Classes are collected in separate sections, to which a certain letter is attached.

Depending on what type of activity you have chosen, the code may contain from two to six digits. In the event that the type of work that you have chosen is not in the classifier, then you need to stop at “Provision of other services”.

The decoding of the codes in 2014 remained unchanged and corresponds to the list given in the section above. These codes are valid for both individual entrepreneurs and for legal entities.

When you write an application for registration of your enterprise, you will need to indicate at least 4 characters of the code, with fewer characters the application will not be accepted from you.

You can download the full list of the all-Russian classifier of types of economic activity for 2014 on special sites that contain complete and detailed information.

The first, which are indicated for registration, codes are the main ones and include all other subgroups. Each OKVED code is a number consisting of 2, 3, 4, 5 or 6 characters. The first two digits are the class of your future activity, the third is the subclass, the fourth is the group, the fifth is the subgroup, and the sixth is the species. The complete list of OKVED contains all types of work that are permitted on the territory of the Russian Federation.

How to choose OKVED

When you register your enterprise or business structure, in addition to the main type of your activity, you can also indicate an additional one. Sometimes it also happens that you need several codes at once to describe your type of activity. In order to accurately assign a particular code to an enterprise, it is necessary to find the appropriate section in the classifier. If the subgroup does not contain the code you need, you must refer to Appendix "A", which sets out the expanded meaning of some activities.

In order to decide which OKVED code to choose, it is necessary to adhere to a clear principle. First you need to decide on the scope of your activity, then with the section. Having stopped your choice on the section, proceed to search for the class, subclass, group and subgroup.

There is no limit to the number of activities you may choose to engage in. You can even use the entire classifier. But the documents must contain at least one code. Many businesses choose to list five or even six items. Experienced experts do not recommend specifying more than 20 points.

One or more codes that will fully characterize the look of your labor activity- this will be your main code. If you do not find a description of the proposed work in the classifier, then you should choose an additional OKVED or even several. This type of your activity will be classified as additional.

If you have selected several codes, the main OKVED should be written on the first sheet. It is he who will be entered in the form of statistics and in the certificate. The main activity is considered to be the type of activity that brings the greatest income.

Registration and change of OKVED

Only after you decide on the OKVED codes, you need to contact the tax office at the place of residence and in the application for registration you need to clearly indicate all the codes you have chosen. Simultaneously with the registration of the company, codes will also be registered.

If in the process of work, you want to do something else additionally, then, of course, you will have to add the code corresponding to the lesson. How to add OKVED? First of all, write an application for amendments and take it to the organization where the company and initial codes were registered. Necessary changes will be made in accordance with your application.

Codes must be selected correctly immediately. If the slightest inaccuracy is made during the registration process, you cannot avoid wasting your personal time and Money. The mistake, of course, will be corrected, but this will have to face bureaucratic delays. If you need to make certain changes to your application, then this will already be considered as a message of erroneous information on your part, and you may be denied automatic registration. All this can be challenged in court, but the process will drag on for a long time and the decision may not be in your favor.

In the event that an entrepreneur decides to change the type of his activity or supplement it, then a complete change of all OKVED codes will be required. Choosing the right code for your particular business can be a painstaking task. The way out of this situation is simple - turn to people who work in the same field for help and clarification.

If you need to make changes to the OKVED code, your actions should be as follows:

  1. in accordance with the classifier, decide on the choice of code;
  2. if the company has a charter, then changes must be made to it;
  3. fill out an application for registration;
  4. your signature must be notarized;
  5. pay the state fee;
  6. file everything Required documents to the tax office;
  7. receive documents that will confirm all registration actions.

If the charter of your company contains a phrase that the company has the right to engage in other types of activities, then you can only get by with submitting an application to change the OKVED codes.

Registration of code changes is a rather complicated process that will require certain knowledge of the current legislation.

There are special companies that provide services for registering changes. The employees of these firms have accumulated extensive experience, they are able to quickly respond to all changes in the legislation that governs the registration process. They also have established interaction with other subjects of the federation necessary for work.

How to choose the right codes for an online store

An online store must be registered in accordance with all the rules. When processing documents, you must specify the selected codes. This type of activity refers to retail e-commerce, which will be carried out via the Internet. For all online stores that have just opened and do not work on the basis of offline business, the code 52.61.2 is suitable. In the event that you plan to deliver the goods directly to the buyer, you will need to pay additional code- 52.61.1 (Retail mail order).

Finding the right OKVED code is not an easy task. In order to insure against refusal to obtain a license to work, treat this issue with full responsibility and seriousness.

After reading this article, you will receive complete information about what OKVED is. Why is it needed and what does it affect. You will learn the structure, the main sections of OKVED and how to determine which code is suitable for the future or new sphere entrepreneurial activity.

Registration of an individual entrepreneur or organization always begins with the choice of the OKVED code, since without it it is impossible to engage in economic activity. And the first difficulty faced future entrepreneur, - he does not understand what this abbreviation of 5 letters means.

The second difficulty lies in the ignorance of why OKVED is needed and what it affects. More on all this below.

What is OKVED: deciphering the abbreviation

OKVED is the all-Russian classifier of types of economic activity, which is part of the national standardization system of the Russian Federation and developed by the Ministry of Economic Development.

Such a classifier is used in the Republic of Belarus, Ukraine, Kazakhstan and other countries.

When registering a business, an individual entrepreneur or organization must choose a code that is suitable for the future type of activity. Regardless of whether an individual entrepreneur is registered or, for example, a legal entity, the codes for them will be the same. That is, the form of ownership does not affect the classification of the organization.

OKVED is divided into 17 parts, groups, subgroups, types and classes. They will be discussed in detail below.

Why OKVED is needed and what it affects

The classifier is needed for statistical accounting and reporting on certain categories of economic activity. That is, with its help, grouping of all types of business is carried out. This helps the tax office determine the taxation system for a particular activity.

To understand why OKVED is needed, you should find out the main functions that it performs. These include:

  • Regulation of taxation of certain areas of economic activity.
  • Economic analysis of enterprises and entrepreneurs within the state.
  • Collection of information about business entities for further statistical accounting.
  • Unification of data in state registers and directories.
  • Assistance in the preparation of legal documents to control the activities of organizations and entrepreneurs at the state level.

The code is used when opening a bank account, details, and makes it possible to participate in tenders. It is indicated in contracts for the provision of services and other documents related to the activities of an entrepreneur or organization.

That is, classifier codes allow regulatory authorities to monitor all areas of economic activity, obtain data for statistics or analytical issues. And the tax authorities, with the help of a classifier, determine the taxation system for a particular business in accordance with legislative acts.

It should be noted that OKVED affects:

  • tax burden;
  • the size of the authorized capital;
  • licensing;
  • belonging to a particular industry;
  • direction of activity.

Structural features of the classifier

The OKVED directory contains many codes. For convenience, they were structured in digital encoding.

For clarity, for symbol"Y" will be taken.

YY.Y - subclass

YY.YY.Y - subgroup

YY.YY.YY - view

For even greater convenience, all classes are grouped into sections.

The main sections of OKVED

Sections are marked in Latin letters:

A. Agriculture and forestry, hunting.

B. Fish farming, fishing.

C. Mining.

D. Manufacturing industries.

E. Production, distribution of water, gas and electricity.

F. Construction.

G. Trade, repair of automobiles and household appliances.

N. Restaurant and hotel business.

I. Transport and communication.

J. Financial activity.

K. Real estate transactions.

L. Public administration and military security.

M. Activities in the field of education.

N. Provision of social services, health work.

A. Community and social personal services.

R. Work in the field of providing housekeeping services.

Q. Activities of extraterritorial organizations.

How to choose OKVED for your business

When a person registers an organization or decides to become an individual entrepreneur, he is obliged to indicate in the application the classifier code that will allow him to legally engage in the chosen activity.

You can select several codes at once, one of which will be the main one, and the rest will be additional.

For example, if an entrepreneur retails food, then this would be the main economic activity. And additional may be wholesale non-food items, clothes, appliances or the opening of a cafe.

At the initial stage of registering an enterprise, several codes can be selected at once, even if at first the activity will be carried out only one at a time. So do organizations that plan to develop business by expanding the services provided.

You can always exclude old code or add new one.

To choose the right code, you need to perform a few simple steps:

  • determine what specific activities the entrepreneur or organization will be engaged in;
  • find in the directory OKVED required section and subsection;
  • choose a class, subclass, group and type of economic activity;
  • finally decide on the code, add it to the application for registration of an individual entrepreneur or company.

It may happen that there is no suitable code in the OKVED reference book. Then select "Other Services". But it is better to consult with a specialist first.

When registering a business, the application indicates all the selected codes that will be simultaneously registered along with the organization or individual entrepreneur.

How to change or add a new code

If an entrepreneur or company is going to engage in additional services, then you will need to add new code suitable for future activities. To do this, you should go to the authority that previously registered the organization or individual entrepreneur, and provide an application for making a code addition.

If you need to change the main code, you will need:

  1. Decide on a new OKVED code.
  2. Amend the charter of the enterprise (if any).
  3. Write a request to change the code.
  4. Notarize the signature.
  5. Pay state duty.
  6. Submit required documents to the tax office.

Upon completion, the entrepreneur will be issued documents confirming the code change and its registration. Only then can you engage in new activities.

It is best to consult with a lawyer before adding or changing code. Otherwise, ignorance of the basic subtleties of these procedures can turn into troubles and checks by the tax inspectorate.

Responsibility for carrying out activities not according to OKVED

During checks tax office checks how legal the business transactions were. If the fact of receiving income from services that were not specified in the constituent documents and not added to them is revealed, then all income received from these services will be withdrawn from circulation with its confiscation.

There is no other punishment for carrying out activities not according to OKVED.

If an entrepreneur incorrectly chose a code during registration and his business does not match it, then he will not face any fines or penalties. It will be enough to change the code.

Conclusion

When registering a business, indicating the code is a mandatory procedure. You can choose the appropriate code using the OKVED reference book.

Enterprises and individual entrepreneurs have the right to carry out activities under several codes at once. In this case, one code will be the main one (the entrepreneur determines it himself), and all the rest will be additional.

The implementation of economic activity is punishable by confiscation of income received from services not provided for by the constituent documents.

The OKVED code is assigned to all enterprises that operate in Russia and needs to be updated annually by the statistical authorities.

What is OKVED: what is it for?

The OKVED code determines which line of business a given enterprise belongs to. This is necessary for registering an enterprise or obtaining the status of an individual entrepreneur.

The code of the type of economic activity is determined by the legal or individual independently, but approved by the statistics agency.

On the basis of this classifier, the statistics agency keeps records and analyzes the functioning of enterprises in the context of economic activity. The OKVED code is used when registering bank details, in particular, OKPO.

The code is also used in the preparation of documents and accreditation of the company in customs authorities. Having a code allows legal entity take part in tenders, in the implementation of licensing and audits by regulatory authorities.

OKVED classifier: encoding structure

The classifier consists of 17 sections. OKVED does not take into account the division of enterprises by form of ownership, legal form, departmental subordination.

The code does not distinguish between foreign and domestic trade, commercial and non-commercial types activities, foreign and domestic trade.

The classification of activities has a hierarchical subordination. The encoding uses 2-6 characters, but with state registration enterprises should indicate at least four digits.

Let's denote each digital character by zero, then the classifier structure looks like:

  • 00. - class;
  • 00.0 - subclass;
  • 00.00 - group;
  • 00.00.0 - subgroup;
  • 00.00.00 - view.

The more numbers in the code, the more detailed the activity of the enterprise is deciphered. It is not always advisable to apply detailed decoding.

If a company, for example, produces paper products for household needs and indicated the encoding 21.22, then when expanding production and introducing other types of paper products, the company will need additional registration of this type of activity.

To avoid re-registration, you can specify several directions in the code that may be used in the future.

On the basis of OKVED codes, a classification of levels was created occupational injury and occupational morbidity (32 classes). This classification allows you to receive social benefits in the event of accidents at work, and the company to pay contributions in accordance with the tariffs for social insurance.

The higher the hazard class, the higher the nominal value of the tariff. OKVED data confirmed annually by financial statements.

If the enterprise refused to confirm or did not confirm the type of activity according to the classifier in time, then the FSS body will perform the coding on its own. This will select the maximum occupational risk for this type of activity according to the classifier, respectively, social insurance contributions will be higher.

How to choose types of OKVED?

The OKVED coding does not imply any liability on the part of a registered business entity, including the rights and obligations for legal entities and individuals.

main view economic activity company is considered to be the direction that gives the company or individual entrepreneur the greatest income.

Other activities are listed as secondary. When changing activities or expanding production, the enterprise must update the Charter and provide information to certain period to tax authorities.

When choosing a type of economic activity, it should be remembered that some of them require mandatory licensing.

Some activities are subject to special prohibitions, for example, the auditor can only perform accounting, and only banking institutions can engage in banking activities.

When choosing a type of activity, you must first select the industry, and then drill down. From 04.07.2013, changes to the execution of documents for registration came into force. According to the new requirements, the OKVED code must contain at least 4 digital characters (order of the Federal Tax Service of Russia dated January 25, 2012 No. MM V-7-6 / 25@).

To register, it is enough to indicate one type of activity. The maximum number of directions is unlimited, but it is not recommended to register more than 30 positions. The decoding of each code in the application for the new standard is not indicated.

Breakdown of OKVED by type of activity

No. p / pDocument sectionBreakdown of activities
1 01 – 02.02.2 AAgriculture, hunting, forestry
2 05 – 05.02.02 INFishing and fish farming
3 10 – 14.50.29 WITHMining:
4 15 – 37.20.7 DManufacturing industries
5 40 – 41.00.2 EProduction and distribution of energy, gas and water
6 45 – 45.50 FConstruction
7 50 – 52.74 Gwholesale and retail, repair of vehicles and products for personal use
8 55 – 55.52 HHotels and restaurants
9 60 – 64.20.3 ITransport and communications
10 65 – 67.20.9 JFinancial activities
11 70 -74.84 KReal estate: operations with it, rent and provision of services
12 75 -75.30 LEnsuring military security and compulsory social security
13 80 — 80.42 MEducation
14 85 – 85.32 NHealth and social services
15 90 – 93.05 OOther communal, social and personal services
16 95 – 95.00 PHousekeeping Services
17 99 -99.00 QActivities of extraterritorial organizations

This table shows the coding for the main branches of production without indicating the subsections. The choice of code is made according to the type of activity of the selected industry. Statistical authorities approve the information submitted by the entrepreneur.

If the OKVED code is lost, it can be restored by the classifier, and then confirmed before submitting reports to the statistics agency at the beginning of the year.

When it is not possible to restore the encoding on its own, Rosstat will issue the information again for a fee at the request of the entrepreneur.

For decoding OKVED you need to find the classifier section by the first digits of the code up to the point, then directly in the section find the desired item of the type of activity according to the digits of the code.

It should be remembered that when changing the type of activity, a legal entity must also make changes to the Unified State Register of Legal Entities (Unified State Register of Legal Entities).

Private (individual) entrepreneurs make changes to the USRIP (Unified State Register of Individual Entrepreneurs). To do this, within three days, the amended data is submitted in the prescribed form to the territorial body of the Federal Tax Service of the Russian Federation.

If the changes were not made within the stipulated time, the new kind activities will be considered illegal. This entails criminal and administrative liability of a legal or natural person.

Video on the topic: “OKVED how many and which ones to choose? How much does each additional OKVED cost?”

This section includes:

Physical and/or chemical processing of materials, substances or components to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "recycling")

Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.

The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of which machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, repair of computers, household appliances is classified under group 95 (repair of computers, personal and household items), while repair of automobiles is classified under group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33. 20

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually it's completely new products. However, the definition of what constitutes a new product can be somewhat subjective.

Recycling means the following types activities involved in production and defined in this classifier:

Processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;

Milk pasteurization and bottling, see 10.51;

Dressing of leather, see 15.11;

Sawing and planing of wood; wood impregnation, see 16.10;

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

Manufacture of ready-to-use concrete mixtures, see 23.63;

Electroplating, plating and heat treatment of metal, see 25.61;

Mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.

These include:

Logging classified in Section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

preparation food products for immediate consumption on premises, classified in group 56 (activities of undertakings Catering and bars)

Processing of ores and other minerals classified in Section B (MINING);

Construction and assembly work performed on construction sites classified in section F (CONSTRUCTION);

The activity of breaking down large quantities of goods into smaller groups and re-marketing of smaller quantities, including packaging, repackaging or bottling of products such as alcoholic drinks or chemicals;

Sorting of solid waste;

Mixing paints according to the client's order;

Cutting of metals according to the client's order;

Explanation of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

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